Exports and Imports
Exports should represent the value of the enterprise´s (or enterprise group´s) total exports of goods and services, including its exports to its foreign affiliates. Imports should similarly cover total imports of goods and services, including those from foreign affiliates.
Merchandise exports should include general merchandise, goods exported for processing, repairs on moveable goods owned by non-residents such as ships, aircraft etc., goods procured in ports (goods sold to non-resident carriers - ships, aircraft etc.), and non-monetary gold. (Repairs on goods are valued at the prices - the fees paid for the repairs and not the gross value of the goods.) Merchandise exports should be valued free on board (f.o.b.) at the frontier of the exporting country (IMF, Balance of Payments Manual, chapter X).

Merchandise imports should also include general merchandise, goods imported for processing, repairs on the enterprise´s moveable goods performed by non-residents, goods procured in foreign ports by those enterprises which are international carriers, and imports of non-monetary gold. Merchandise imports should also be valued f.o.b. at the frontier of the exporting country (IMF, Balance of Payments Manual, chapter X).
Exports and imports of services cover the enterprise´s exports and imports of transportation and travel services, communications, construction, insurance, financial, computer and information services, royalties and license fees, and other business, personal, cultural and recreational services. Exports should also include any sales which the enterprise makes to foreign embassies and international institutions located in its country (IMF, Balance of Payments Manual, chapters XI, XII, and XIII).


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Charlie Hebdo